- Year / period
- Tax year 2026
- Population
- Single taxpayers
- Where to look
- Standard deductions; marginal rates
- Last verified
Federal illustration assumes under 65, not a dependent, only wage income and no credits.
EVIDENCE / METHODS / CORRECTIONS
An important number should come with a year, a population and a source. A missing number should stay missing.
These figures answer different questions. Each has one name on this site, and none of them is called “the gap.” All use the opening case: the posted Math PhD stipend, two nine-credit Natural Sciences & Mathematics terms, and the university student health plan with no employer share.
| Name | Value | Calculation |
|---|---|---|
| Fee share | 10.8% | $1,889.10 recurring fees ÷ $17,500.00 gross stipend |
| Take-back share (fees + health plan) | 25.7% | ($1,889.10 + $2,600.00 premium) ÷ $17,500.00 |
| Cash after fees and premium | $13,010.90 | Gross − fees − premium. Before parking, taxes and living costs. The UToledo side of the Michigan State comparison. |
| Left to live on (receipt) | $12,129.40 | Gross − fees − premium − $304.00 parking − $577.50 modeled taxes. Before living costs. |
| Budget shortfall (gross) | $7,122 | $24,622 non-tuition budget − $17,500 gross stipend. Not added to fees or premiums: possible overlap with the budget’s personal and transportation allowances is unresolved. |
| Housing and food over stipend | $740 | $18,240 housing and food allowance − $17,500 |
| Fees + premium, scenario cost | $2,244,550–$5,162,465 | $4,489.10 × 500–1150 assumed assistants; 0.19%–0.43% of the announced plan |
Retired label: an earlier receipt stamp compared the after-tax balance with the living-expense subtotal. Because premiums or parking may overlap that budget’s categories, the site no longer publishes that comparison as a headline.
$17,500 is the starting doctoral stipend currently displayed by Mathematics and Statistics. The nearby funding paragraph references 2024–25. We use that displayed amount as an illustration, not as a verified 2026–27 department minimum, an average or a university-wide rate.
At nine credits in each of fall and spring, the 2026–27 schedule yields the following recurring charges. A tuition scholarship is assumed to cover the instructional and out-of-state tuition covered by the standard benefit.
| Charge | Two-term amount |
|---|---|
| General fee | $1,071.90 |
| Graduate miscellaneous service fee | $322.20 |
| College technology fee | $234.00 |
| Natural Sciences & Mathematics course fee | $261.00 |
| Total | $1,889.10 |
Cash after these fees = $17,500.00 − $1,889.10 = $15,610.90. Fee share = recurring fees ÷ gross stipend = 10.79%. Insurance, parking, optional charges, penalties and taxes are excluded from this particular comparison.
The calculator uses 2026–27 fall/spring rates, checked 2026-10-03. Each credit cap applies separately to each term. College rules assume all selected credits attract that college’s fees. Mixed-college, summer, medical and certain professional-program calculations require further mapping.
| Fee / college | Per credit | Term cap |
|---|---|---|
| General fee | $59.55 | 12 credits |
| Graduate miscellaneous service fee | $17.90 | 12 credits |
| Natural Sciences & Mathematics: College technology fee | $13.00 | No cap |
| Natural Sciences & Mathematics: Natural Sciences & Mathematics course fee | $14.50 | No cap |
| Arts, Social Sciences & Education: College technology fee | $9.00 | No cap |
| Business & Innovation: College technology fee | $13.00 | No cap |
| Engineering: College technology fee | $17.50 | No cap |
| Engineering: Engineering infrastructure fee | $25.00 | 12 credits |
| Health & Human Services: College technology fee | $12.00 | No cap |
| Pharmacy & Pharmaceutical Sciences (MS/PhD): College technology fee | $5.70 | No cap |
| University College: College technology fee | $4.50 | No cap |
| Nursing (needs program verification): College technology fee | $13.00 | No cap |
Nursing’s technology rate is known but the additional upper-division fee’s graduate-program applicability is not resolved. Unsupported selections show known lines only and suppress the total. Additional course charges, special programs, individual remissions and mixed-college registrations can change a bill.
Health premiums use the selected terms; spring includes summer insurance coverage. Optional and first-term charges are opt-in. Zero in an unselected cost category means “not selected in this scenario,” not “this institution charges nothing.” Blank manual tax, alternative premium and tuition-remission fields remain unknown. The opening example selects parking and the illustrative tax mode; both can be changed. No input is sent to a server or placed in the URL.
Amounts are rounded to cents at each term/fee line. Changing the appointment period does not prorate your entered stipend or custom charges: enter amounts for the selected period. Taxes can use the bounded illustration below, a manual override, or be excluded. The calculator does not estimate payroll withholding, retirement contributions or the tax treatment of benefits.
The example treats the entire entered stipend as one calendar year’s wages using tax-year 2026 rules. A fall/spring appointment generally crosses tax years; this is a rate illustration of the stipend level, not an allocation of an actual appointment’s income or a prediction of a refund.
Single US tax resident, under 65, not a dependent; only the entered stipend is wage income. Federal standard deduction: $16,100. Apply marginal federal brackets to wages above that deduction. Toledo tax: 2.5% of all entered wages, assuming Toledo-taxable earnings. Ohio tax is zero only within this model’s conservative supported range, entered wages ≤ $26,050; above it the state component remains unknown, even though federal and city components can be displayed.
Assumes eligible student FICA exception and no retirement deduction. No other income, credits, treaty benefits, taxable tuition, dependents, or health-care deductions modeled. Above the Ohio zero-tax threshold, the state component is unresolved. International/nonresident status, treaties, additional jobs, retirement participation, age, dependence, credits and deductions can materially change the result. This is not personal tax advice or a payroll withholding estimate.
Opening illustration: federal $140.00 + Ohio $0.00 + Toledo $437.50 = $577.50. After scheduled fees, premium, parking and this tax illustration: $12,129.40. A monthly display divides that cash by twelve; it does not assume summer pay.
A manual estimate replaces the entire tax illustration; a blank is unknown and an explicit zero is accepted. Excluding taxes shows a before-tax result, not a finding of zero tax owed.
Evidence IRS: tax-year 2026 adjustmentsOhio income-tax statuteCity of Toledo tax questionsIRS: student exception to FICAThe opening receipt, calculator, waterfall, budget bars and labor chart all consume the shared fee and cash model. The waterfall subtracts each selected cost once. References show the full non-tuition benchmark, the narrower living-expense subtotal without books, and housing/food alone. Annual references are removed for single-term appointments; no unverified prorating is performed.
Labor equivalent = cost ÷ gross stipend × hours. The opening schedule assumes twenty hours/week and sixteen weeks/term, giving 640 hours for fall and spring. The first 69.1 hours correspond to recurring fees. This cash equivalent excludes tuition remission and is not an asserted hourly wage. Users can adjust hours and weeks. Unknown costs or a zero stipend suppress the labor equivalent; costs beyond pay are identified rather than capped as though affordable.
Fee scenario assumes every modeled assistant takes nine NSM credits each term with no existing remission. Health scenario assumes every modeled assistant needs the full university premium with no existing contribution. Neither is an audited cost estimate. Consolidated financial plan is not unrestricted academic spending.
| Policy | Per assistant | Annual scenario range | Share of announced plan |
|---|---|---|---|
| Opening NSM recurring fees | $1,889.10 | $944,550–$2,172,465 | 0.08%–0.18% |
| Full individual premium | $2,600.00 | $1,300,000–$2,990,000 | 0.11%–0.25% |
The denominator is the approximately $1.2 billion announced FY2026–27 financial plan. It communicates scale, not unrestricted money available to spend: clinical, restricted and committed funds cannot automatically be redirected. These scenarios are not estimates from audited GA counts. Existing remissions, insurance waivers and contributions could reduce new cost; differing programs and enrollment change fees.
Disclosure, payment timing, parking arrangements and training standards are administrative policy demands. No new recurring stipend or benefit expenditure is specified for them, but staff time, forgone penalties and staffing consequences are not quantified. They are not advertised as literally zero-cost.
A real stipend-floor appropriation requires the sum, across eligible appointments, of the positive difference between each period-matched benchmark and each current stipend. Headcounts and distributions are not verified; the site does not publish a university-wide total.
Evidence UToledo graduate tuition and feesUToledo trustees endorse 2026–27 budgetUToledo graduate tuition and fundingThe campaign demand is a minimum cash stipend pegged to UToledo’s published non-tuition graduate cost of attendance for the relevant appointment period, with automatic adjustments as the benchmark changes.
| Housing and food | $18,240 |
|---|---|
| Personal expenses | $2,633 |
| Transportation | $2,459 |
| Books, supplies and equipment | $1,290 |
| Non-tuition benchmark | $24,622 |
The first three items total $23,332. Adding books and supplies makes the full illustrated non-tuition benchmark $24,622. Tuition and fees separately remitted under the demands are excluded, and remission is never added to cash pay. Any required non-tuition cost left uncovered must remain visible rather than disappear from the funding assessment.
The benchmark is a planning estimate, not a claim that everyone has identical expenses. The source is headed 2026–27 but retains a sentence saying those estimates will be posted when available. Until clarified, our evidence status is Moderate. We do not halve it for one-term appointments or extrapolate it to summer without a matching published budget.
The recurring-fee gap and the gross-stipend gap answer different questions. Living costs are not subtracted in the calculator’s cash breakdown and then subtracted again. Insurance premiums, medical expenses and parking should not simply be stacked onto cost-of-attendance components without checking overlap. Individual dependent-care, disability and other budget adjustments need their own evidence.
Selected peers illustrate fee and benefit policies. They are not a ranking, and missing residual fees are not zero. The MSU annual equivalent is $1,162 × (9.857 + 9.643) approximate pay periods = $22,659. This is a 2026–27 Level 1 half-time teaching-assistant minimum equivalent, not an individual payment guarantee. For the scoped MSU receipt, the published student-voted charges total $47.00 across two terms (COGS, FM radio and State News, regular nonmedical graduate enrollment of at least six credits/term, before optional refunds). The contract waives covered university fees. Parking, income taxes, care costs and program-specific exceptions are outside this comparison. UToledo’s comparison balance likewise excludes parking and income taxes. This is not a universal after-cost total for every assistant.
Assistantship-work positions (DEM-005) are campaign standards. We do not infer how common a particular assignment is from one person’s experience. Historical outcomes retain their original dates. The Indiana announcement verifies a policy change but does not, alone, establish causation by a particular tactic. Colorado State documents a staged fee-coverage plan. These sources support achievable policy examples without treating different institutions as interchangeable.
Strong: current primary evidence or arithmetic from it. Moderate: dated, partial or assumption-dependent primary evidence. Research reports and unverified leads inform further investigation; they are not published as verified claims.
Federal illustration assumes under 65, not a dependent, only wage income and no credits.
Automatic illustration covers only wages at or below the zero-tax threshold; exemption indexing above that bound is not modeled.
Illustration assumes all entered stipend is Toledo-taxable earned income; individual residency/credits may differ.
Eligibility depends on the employment/education relationship. The illustration assumes eligibility; it is not universal.
Full individual premium award requires eligibility and annual application. Dependent coverage and care costs differ.
Annual premium $3,032; department $2,122.40; GA $909.60, deriving 70% support. Prefer this year-specific table over the older graduate-aid summary's unresolved future wording.
60% student premium subsidy for eligible appointments; this corrects the research archive's older zero-support lead. Complete residual fees not verified.
Graduate assistants are excluded from this chapter's public-employee definition. A new version is flagged for October 9, 2026: recheck before later publication. The exclusion does not specify health or fee support.
$11 + $5 + $7.50 per term, before optional refunds. Course/program exceptions are not a universal residual-fee total.
Describes tuition coverage without the older health co-payment description. Absence from this draft does not establish the subsidy's cessation date.
Raises automatic enrollment with an opt-out and plan changes; presentation proposals are not enacted policies.
Student representatives report ongoing work, not completed benefit changes.
Reports affordability concerns and spring/summer premium billing; historical concerns are not today's prices.
Exploration of self-insured versus commercial options is not evidence of implementation.
Resolution calls for continuity, transparency and reinvestment; it does not establish actual appropriations.
Colleges fund assistantships; this meeting alone does not date the beginning of the budget model.
A representative reported flat stipends since 2018. This is attributed testimony in public minutes, not a university-wide payroll audit.
Describes service exchanged for tuition remission and a departmental stipend.
Minimum nine credits for full-time and six for part-time assistantships, with appointment exceptions. Enrollment and fee rules are distinct policies.
Administrative duties are expected to provide learning tied to the degree or future professional role.
Fee waiver excludes Green Fund, legal services and parking. Existing targeted precedent, not a university-wide GA waiver.
Staff precedent does not establish GA eligibility under tax or employment rules.
Approximately $1.2 billion announced financial plan. This is a scale denominator, not unrestricted academic operating funds.
Official announcement reports average savings of $2,000 and explicitly credits union advocacy and legislative collaboration. Scope is not every SUNY student.
Nine-month minimum $28,134; twelve-month $37,512. Based on graduate living-expense budget. No universal cost equivalence with Toledo.
Nine-month minimum $26,496; historical starting point for the subsequent increase.
Dates only; the page lists no times or locations. Agendas are posted per meeting.
Lists date, time, room and a Microsoft Teams option. The December room is still to be determined.
Committee meetings are listed as virtual; full Board meetings as in person and virtual.
Guidelines are typically sent in January for the fiscal year that begins in July. No exact 2027 date is published.
Documents collaboration and incremental fee credits over three consecutive years, not elimination of all fees.
Fall and spring rates. Spring health coverage includes summer. Medical and professional programs have exceptions.
The currently displayed academic-year stipend is used as an illustration, not a verified 2026–27 minimum or a university-wide rate.
The standard scholarship covers graduate instructional and out-of-state tuition charges. Individual awards may differ.
The page also retains wording that 2026–27 estimates will be posted when available. These are the currently displayed planning allowances, not a verified final budget or a bill.
Full authorization includes instructional, general, nonresident and technology fees. Do not infer that every possible charge is covered.
Fee waiver excludes student-voted taxes. Individual health premium coverage does not eliminate deductibles or other out-of-pocket care costs.
Fall and spring equivalent calculated from the published biweekly minimum and approximate pay-period counts. Not an individual offer.
Documents a historical subsidy and payroll deduction. Amount, cessation date and reason have not been established.
Documents concerns raised about affordability, communication and lump-sum payment, not current insurance prices.
Proposed stipend benchmarking committee and phased planning are not an enacted pay increase.
Historical policy outcome, not a claim about current stipend levels. This announcement alone does not establish which organizing tactics caused the change.
Fees are funded through other budgets; services remain available. Non-appointed and hourly students are excluded.
These records expose the scope of the numbers used on the site. Calculated values consume the same shared data as the calculator.
The Math and Statistics page currently displays this academic-year starting doctoral stipend.
Not a verified university-wide or current-year minimum. No summer support assumed.
Evidence Mathematics and Statistics graduate programsOptional modeled federal, Ohio and Toledo components under explicit 2026 assumptions.
Assumes eligible student FICA exception and no retirement deduction. No other income, credits, treaty benefits, taxable tuition, dependents, or health-care deductions modeled. Above the Ohio zero-tax threshold, the state component is unresolved.
Evidence IRS: tax-year 2026 adjustmentsOhio income-tax statuteCity of Toledo tax questionsIRS: student exception to FICATwo terms of listed COGS, FM and State News student taxes before optional refunds.
Scoped regular nonmedical enrollment, not every program or appointment. Income taxes, parking and care costs are separate.
Evidence Michigan State resident graduate ratesMichigan State / Graduate Employees Union agreementaverage annual savings reported
Worker eligibility matters; this is not a waiver for every SUNY graduate student.
Evidence New York announces SUNY worker fee eliminationnine-month minimum · 50% appointment
A concrete benchmark policy, not a claim that Knoxville and Toledo have identical costs.
Evidence Tennessee Knoxville 2025 stipend increaseTennessee Knoxville minimum stipend increaseHypothetical annual cost; not an audited appropriation estimate.
Fee scenario assumes every modeled assistant takes nine NSM credits each term with no existing remission. Health scenario assumes every modeled assistant needs the full university premium with no existing contribution. Neither is an audited cost estimate. Consolidated financial plan is not unrestricted academic spending.
Evidence UToledo graduate tuition and feesUToledo trustees endorse 2026–27 budgetHypothetical annual cost; not an audited appropriation estimate.
Fee scenario assumes every modeled assistant takes nine NSM credits each term with no existing remission. Health scenario assumes every modeled assistant needs the full university premium with no existing contribution. Neither is an audited cost estimate. Consolidated financial plan is not unrestricted academic spending.
Evidence UToledo graduate tuition and feesUToledo trustees endorse 2026–27 budgetTwo nine-credit terms in Natural Sciences & Mathematics incur these scheduled recurring fees.
No individual remission, course extras, optional charges, insurance, parking, taxes or penalties are assumed in this fee subtotal.
Evidence UToledo graduate tuition and feesUToledo's published non-tuition budget exceeds the gross posted stipend by this amount, before any deduction.
Gross comparison only. It is not added to fees or premiums: whether the budget's personal or transportation allowances overlap premiums or parking is unresolved.
Evidence UToledo cost of attendanceMathematics and Statistics graduate programsUToledo's housing-and-food allowance alone exceeds the gross posted stipend by this amount.
Planning allowance, not a bill.
Evidence UToledo cost of attendanceMathematics and Statistics graduate programsHypothetical annual cost of remitting the opening fee package and covering the full premium for the same modeled population.
Fee scenario assumes every modeled assistant takes nine NSM credits each term with no existing remission. Health scenario assumes every modeled assistant needs the full university premium with no existing contribution. Neither is an audited cost estimate. Consolidated financial plan is not unrestricted academic spending.
Evidence UToledo graduate tuition and feesUToledo trustees endorse 2026–27 budgetHypothetical annual cost of remitting the opening fee package and covering the full premium for the same modeled population.
Fee scenario assumes every modeled assistant takes nine NSM credits each term with no existing remission. Health scenario assumes every modeled assistant needs the full university premium with no existing contribution. Neither is an audited cost estimate. Consolidated financial plan is not unrestricted academic spending.
Evidence UToledo graduate tuition and feesUToledo trustees endorse 2026–27 budgetHousing and food, personal expenses, transportation and books/supplies total this amount.
Planning estimate. Remitted tuition and fees excluded. Source retains contradictory update wording.
Evidence UToledo cost of attendanceThe current biweekly minimum yields this approximate fall/spring equivalent.
Approximate pay-period counts, not an individual offer. Half-time teaching assistants, not all research or excluded appointments.
Evidence Michigan State stipend rangesThe agreement covers the individual health premium in full for covered employees.
Deductibles and other care costs are separate; dependent coverage has different rules.
Evidence Michigan State / Graduate Employees Union agreementIndiana announced this minimum for Bloomington student academic appointees.
Historical outcome; no claim that this remains the current minimum.
Evidence Indiana University announces stipend and fee changesIndiana announced coverage of the mandatory graduate fees then paid by student academic appointees, plus course-specific fees.
Documented policy outcome, not an independent claim about the causal effect of particular tactics.
Evidence Indiana University announces stipend and fee changesThe published phase-in plan provides this level of mandatory fee coverage.
Fees funded through other budgets; eligibility is tied to contracted terms.
Evidence Colorado State graduate assistant fee coverage planThe published phase-in plan provides this level of mandatory fee coverage.
Fees funded through other budgets; eligibility is tied to contracted terms.
Evidence Colorado State graduate assistant fee coverage planThe published phase-in plan provides this level of mandatory fee coverage.
Fees funded through other budgets; eligibility is tied to contracted terms.
Evidence Colorado State graduate assistant fee coverage planThe calendar on the History & dates page lists only dates published by UToledo’s Graduate Council, Graduate Student Association, Board of Trustees and budget office pages, checked on the date shown in the source register. Times and rooms appear only where the source lists them. Dates pass automatically when the site is rebuilt; a rebuild is needed for the list to advance.
Evidence Graduate Council 2026–27 agendas and minutesGraduate Student Association General AssemblyUToledo Board of Trustees meeting scheduleUToledo budget developmentReport a source, calculation or accessibility problem to utoledogradfunding@gmail.com. Include the page and the claim you want checked, without sending unredacted personal records.
: Initial implementation and source review. Added structured fall/spring fee rules, separated charge categories, retained uncertainty in dated stipend and budget sources, and published selected policy comparisons. The website repository preserves detailed changes.